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Company Registration No. 09187650 (England and Wales)
Knightingale Consulting Limited Unaudited accounts for the year ended 31 August 2023
Knightingale Consulting Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,151 
1,545 
Current assets
Debtors
132 
97,862 
Cash at bank and in hand
478,945 
393,335 
479,077 
491,197 
Creditors: amounts falling due within one year
(15,132)
(4,258)
Net current assets
463,945 
486,939 
Net assets
465,096 
488,484 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
465,095 
488,483 
Shareholders' funds
465,096 
488,484 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 March 2024 and were signed on its behalf by
T M G Foo Director Company Registration No. 09187650
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Knightingale Consulting Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Knightingale Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 09187650. The registered office is 40 Grafton Square, London, SW4 0DB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 10 below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight line 25% p.a
Financial instruments
Basic financial instruments are recognised at fair value with changes recognised through profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Knightingale Consulting Limited Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2022
3,648 
Additions
899 
Disposals
(1,699)
At 31 August 2023
2,848 
Depreciation
At 1 September 2022
2,103 
Charge for the year
437 
On disposals
(843)
At 31 August 2023
1,697 
Net book value
At 31 August 2023
1,151 
At 31 August 2022
1,545 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
97,730 
Accrued income and prepayments
132 
132 
132 
97,862 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,022 
2,883 
Loans from directors
13,132 
455 
Accruals
978 
920 
15,132 
4,258 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1 
1 
8
Loans to directors
There are no loans to directors
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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Knightingale Consulting Limited Notes to the Accounts for the year ended 31 August 2023
10
Reconciliations on adoption of FRS 102
There are no adjustments required to the company's accounting records arising as the result of the transition from FRS 105 to FRS 102 Section 1A - Small Entities.
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